The publisher of Journal of Applied Accounting Research wishes to retract the article Al-Khazaleh S, Badwan N, Qubbaj I, Bani Ahmad A (2025), “Impact of banking models on the relationship between corporate social performance and financial stability: a focus on value-based banking models”. Journal of Applied Accounting Research, Vol. 26 No. 5 pp. 1135-1168, doi: https://doi.org/10.1108/JAAR-02-2024-0076. It has come to our attention that a large portion of this article is taken, without full and proper attribution, from an earlier work by Syed Alwi Bin Mohamed Sultan, Wan Marhaini Binti Wan Ahmad, Obiyathulla Ismath Bacha, and Roslily Ramlee (2024) “Corporate Social Performance and Financial Stability: Evidence from Islamic, Social and Conventional Banking Models”, Journal of Islamic Monetary Economics and Finance, 10(4), pp. 811-840. doi: 10.21098/jimf.v10i4.2273. The submission guidelines for Journal of Applied Accounting Research make it clear that articles must be original and not infringe any existing copyright. The decision to retract has been informed by COPE’s guidelines on retractions and Emerald’s publishing ethics. The authors cooperated with the investigation but failed to provide a satisfactory explanation to these concerns. The authors of this article would like to note that they do not agree with the content of this notice. The publisher of the journal sincerely apologizes to the readers.
A 2026 study studied this question.